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Pemanfaatan Limbah Minyak Goreng sebagai Upaya Pemberdayaan Ekonomi Masyarakat Sedati Sidoarjo Saleh, M.; Pramudya, Sendi
Bisma : Bimbingan Swadaya Masyarakat Vol. 5 No. 5 (2023): December 2023
Publisher : STAI Miftahul ULa Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/bisma.v1i2.458

Abstract

The purpose of this community service is to reduce the generation of fried waste in Sedati Sidoarjo. Through a community development approach, the results of this service have succeeded in making the Used Cooking Oil Saving Movement. The door to door approach is carried out as part of the service and convenience for residents to participate in the used cooking saving movement in Sedati Sidoarjo
Legal Protection for Public Accountants in the Framework of Maintaining the Independence and Objectivity of Financial Report Audits Saleh, M.; Riswadi, Riswadi
Indonesian Journal of Multidisciplinary Science Vol. 4 No. 10 (2025): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v4i10.1148

Abstract

Public accountants play a critical role in ensuring the reliability and transparency of financial reports, yet they often face pressures that threaten their independence and objectivity. This study examines the legal protections available to public accountants in Indonesia, focusing on the effectiveness of existing regulations in safeguarding their professional integrity. Using a normative juridical method, the research analyzes key legal instruments, including Law Number 5 of 2011 on Public Accountants, Government Regulation Number 20 of 2015, and OJK Regulation Number 9 of 2023, alongside professional standards and ethical codes. Findings reveal that while preventive protections, such as ethical guidelines and transparency mechanisms, and repressive measures, like dispute resolution through the Professional Advisory Council (DPP), are in place, challenges persist. These include weak enforcement of ethical standards, legal ambiguities in liability cases, and insufficient oversight by regulatory bodies like the Financial Services Authority (OJK). The study highlights the need for stronger regulatory frameworks, enhanced supervisory capacities, and greater awareness among stakeholders about the importance of auditor independence. Recommendations include harmonizing national standards with international practices, improving transparency in professional dispute resolution, and fostering a culture of ethical accountability. Strengthening these areas is essential to uphold the integrity of financial audits and maintain public trust in the financial system.
Pelatihan Kewirausahaan Digital Berbasis Kemitraan dalam Meningkatkan Kemandirian UMKM (Pengabdian di Desa Simpang Jaya - Juli Kabupaten Bireuen) Saleh, M.; Musrizal, Musrizal; Sulaiman, Munawar; Fajri, Riyadhul; Erfan Syah, Muhammad
Aceh Journal of Community Engagement (AJCE) Vol 3 No 2 (2024): AJCE, AGUSTUS 2024
Publisher : LPPM Umuslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/ajce.v3i2.2844

Abstract

This article is a descriptive report on service activities in the form of a digital entrepreneurship training program implemented by MSME administrators in Simpang Jaya Village, Juli District, Bireuen Regency, Aceh. This training program is a service activity for Bireuen Almuslim University lecturers carried out at the Simpang Jaya Gampong Digital Community (RKDG), aimed at equipping local micro, small and medium enterprises (MSMEs) with the skills and knowledge needed to develop in the digital economy. Training covers a wide range of topics, including website and online store creation, search engine optimization (SEO), social media management, and digital advertising strategies. Assistance is also provided in analyzing the effectiveness of the program to empower MSMEs, evaluating participants' perceptions of training output, and exploring their contribution to village economic development. The results of the evaluation, in general, activities were carried out according to the objectives, and participants felt helped, both in terms of knowledge, skills and insight into how to do digital or online entrepreneurship.
Urgensi Implementasi Asas Legalitas Dalam Penyelenggaraan Pemerintahan Desa Fallahiyan, Muh.Alfian; Khair, H.A; Kafrawi, Kafrawi; Purnomo, Chrisdianto Eko; Saleh, M.
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i1.4827

Abstract

The principle of legality is the most fundamental principle in the administration of government, including in the administration of village governance. All mechanisms of governance and policymaking must be based on and aligned with the relevant laws and regulations. In the current implementation of village governance, numerous legal violations still occur, such as abuse of authority, corruption, and other misconducts, all of which stem from the failure to uphold the principle of legality. Therefore, it is deemed necessary to conduct legal education aimed at enhancing the understanding of village government officials regarding the importance of comprehending and applying the principle of legality in village governance. This is essential to ensure that the implementation of governance and any policies made do not lead to legal problems. The methods used in this legal outreach include lectures, discussions, and legal consultations. This study concludes that village government officials have not yet fully understood the principle of legality. Through this legal education, it is expected that they will gain a clearer understanding of the concept and be able to implement it effectively in the administration of village governance.
PROGRAM KETAHANAN PANGAN DANA DESA DALAM MENINGKATKAN KESEJAHTERAAN EKONOMI DAN MENGURANGI KEMISKINAN DI KABUPATEN BIREUEN Rizal, Muhammad; Gustami, Heri; Muttaqim, Hakim; Saleh, M.; Rizkina, Azka
IndOmera Vol 6 No 12 (2025): indOmera, September 2025 (On Process)
Publisher : LPPM-UNIKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55178/idm.v6i12.537

Abstract

This study aims to analyze the role of food security programs funded through village fund allocations in realizing food security at the rural level in Bireuen Regency. Using a qualitative approach that emphasizes observing the natural conditions of the objects, the research informants consisted of three main groups: the Village Head, Village Facilitators, and the community. The results showed that the food security program funded by village funds has a significant level of effectiveness. The program has been proven to contribute to reducing poverty in Bireuen Regency by providing access to more affordable and nutritious food for those in need. Furthermore, the assistance provided by village facilitators is not only limited to the distribution of food aid, but also directed at increasing community capacity in managing resources and utilizing available opportunities to achieve long-term sustainability. The community's response, which tends to be positive, is an indicator that the food security program through village funds provides real benefits in improving the quality of life of the people of Bireuen Regency
Reaksi Investor Terhadap Kinerja Keuangan Perbankan di Indonesia Rasyidin, M.; Rizkina, Azka; Saleh, M.
TIN: Terapan Informatika Nusantara Vol 4 No 5 (2023): October 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v4i5.4221

Abstract

This study examines the reactions of investors in the stock market to the financial performance of banks in Indonesia. The data used for research is secondary data from banks listed on the Indonesia Stock Exchange. The data used is secondary data for 4 years (2019-2022). The method used is multiple regression analysis. The indicators used to measure banking financial performance are ROA (Return on Assets), Return on Equity (ROE) and Earnings per Share (EPS). The results of this study indicate that investors react negatively when there are changes in Return on Assets (ROA), but investors react differently when there are changes in Return on Equity (ROE) and Earnings per Share (EPS). The reaction to these two variables is positive, meaning that changes in ROE and EPS are responded positively by investors
Analisis Faktor Layanan, Reputasi dan Keamanan yang Mempengaruhi Keputusan Gen Z Menggunakan Perbankan Syariah Lauza, Atiqa; Rasyidin, M.; Saleh, M.; Zulfikar, Zulfikar; Nova, Nova; Rizkina, Azka
TIN: Terapan Informatika Nusantara Vol 5 No 2 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v5i2.5456

Abstract

TSharia banking is a bank that conducts business based on the principles of Islamic law or Sharia. Bank Shariah has introduced various products with features and amenities aimed at attracting Generation Z to use Bank Shariah's services. The objective of this study is to analyze the factors that influence decisions regarding the use of Islamic banking services. The subject of this research is Gen Z’s in Aceh. This type of research uses a quantitative approach. Data sources using online or electronic questionnaires with Google Forms Media. The data collection method uses an anonymous demographic technique with a sample size of 102 respondents. This study examines three factors of Shariah banking users' decisions to influence their decision to use Shariah banking services among Gen Z’s in Aceh, such as service, reputation and security variables. The results show that service, reputation and security variables influence Gen Z's decision of legitimate banking services in Aceh.
Analisis Pengaruh Gini Ratio Dan Jumlah Penduduk Terhadap Tingkat Kemiskinan Kabupaten/Kota Di Provinsi Aceh Saleh, M.; Rizkina, Azka
Ekonomika Journal Vol 13 No 1 (2021): Ekonomika, Maret 2021
Publisher : Fakultas Ekonomi Universitas Almuslim Bireuen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/eko.v13i1.535

Abstract

This research aims to analyze the influence of the Gini ratio and population on poverty districts/cities in Aceh. By using the ARDL panel model. The type of data used is data panel from 2010 to 2019 covering 23 districts/cities in Aceh. With total sample as many as 230 samples. The research results show that the Gini ratio and population have an influence against poverty in the short term. However, it has no effect in the long term.  
PENGARUH MEDIA SOSIAL, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA USAHA MILODYA BUKET SAMALANGA BIREUEN Muzlifa, Lola; Azhari, Azhari; Saleh, M.
Ekonomika Journal Vol 17 No 1 (2025): March, 2025
Publisher : Fakultas Ekonomi Universitas Almuslim Bireuen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/eko.v17i1.3148

Abstract

The study measures the extent to which the impact of social media, product quality factors and service quality on consumer satisfaction. A survey was conducted on 63 consumers at the Milodya Buket Samalanga business in Bireuen district. Using quantitative methods and statistical analysis with multiple regression. The results found that: (1) using social media has a significant and positive effect on consumer satisfaction, as well as product quality and service quality contribute positively to increasing consumer satisfaction at the Milodya Buket Samalanga Bireuen business. (2) Simultaneously, the presence of social media, product quality factors and service quality convincingly contribute to consumer satisfaction by 72.2%. Based on the results of this study, it is recommended for further researchers to maintain consumer satisfaction by maintaining these three factors. in order to be effective in increasing sales.
Pelaksanaan Peraturan Gubernur Nomor 52 Tahun 2020 Tentang Sistem Pengelolaan Pengembangan Sumber Daya Manusia Provinsi Nusa Tenggara Barat Farid Sabri, Sukmadi; Eko Purnomo, Chrisdianto; Saleh, M.
Jurnal Diskresi Vol. 2 No. 2 (2023): Jurnal Diskresi
Publisher : Bagian Hukum Tata Negara Fakultas Hukum, Ilmu Sosial, dan Ilmu Politik Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/diskresi.v2i2.3669

Abstract

Penelitian ini bertujuan untuk mengetahui Pelaksanaan Peraturan Gubernur Nomor 52 Tahun 2020 tentang Sistem Pengelolaan Pengembangan Sumber Daya Manusia Provinsi Nusa Tenggara Barat, dan untuk mengetahui kendala dalam Pelaksanaan Peraturan Gubernur Nomor 52 Tahun 2020 tentang Sistem Pengelolaan Pengembangan Sumber Daya Manusia Provinsi Nusa Tenggara Barat. Pemahaman terhadap Peraturan Daerah diharapkan bermanfaat untuk dijadikan sebagai masukan bagi para pembaca, pihak akademisi dan pemerintah. Jenis penelitian yang digunakan adalah metode penelitian hukum empiris. Hasil dari penelitian ini menunjukkan, bahwa Pelaksanaan Peraturan Peraturan Gubernur Nomor 52 Tahun 2020 yang mana Peraturan Gubernur tersebut menjadi landasan hukum untuk meningkatkan kapasitas dan kapabilitas Aparatur Sipil Negara baik di tingkat Provinsi maupun Kabupaten Kota terkhusus di Kota Mataram. Kendala yang dihadapi BPSDMD Provinsi NTB dalam pengembangan sumber daya manusia ialah pemahaman terkait diklat yang masih kurang, keterbatasan anggaran, serta pembagian kompetensi yang belum didasarkan pada analisis kebutuhan secara menyeluruh.